Legal Opinion
Chan v. Montoya
New Mexico Court of Appeals
Decided April 1, 2011No. 29,142, 29,760; 32,990PublishedCited by 33 opinions
1Opinion of the Court
OPINION
VIGIL, Judge.
{1} The question presented in these cases is whether the statutory time limit for filing a property tax refund complaint, under NMSA 1978, Section 7-38-40 (2003) of the Property Tax Code, begins to run on the date the tax payment is due, or on the date the payment becomes delinquent. We conclude that the time begins on the due date. We therefore hold that the district court erred in denying Defendant’s motions to dismiss on grounds that the complaints were untimely, and reverse.
I. BACKGROUND
{2} In the first case, Taxpayers, as trustees for property located in Albuquerque,…
2Cases cited8 opinions
- Sims v. SimsNew Mexico Supreme Court · 1996
- Garcia on Behalf of Garcia v. La FargeNew Mexico Supreme Court · 1995
- Public Service Company of New Mexico v. NEW MEXICO PUBLIC UTILITY COMMISSIONNew Mexico Supreme Court · 1999
- Terry v. New Mexico State Highway CommissionNew Mexico Supreme Court · 1982
- Manning v. Mining & Minerals Division of the Energy, Minerals, & Natural Resources DepartmentNew Mexico Supreme Court · 2006
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3Cited by33 opinions
- State v. DuttleNew Mexico Court of Appeals · 2016
- State v. TurnerNew Mexico Court of Appeals · 2017
- State v. OrtizNew Mexico Court of Appeals · 2017
- High Desert Recovery v. N.M. Tax'n & Revenue Dep'tNew Mexico Court of Appeals · 2021
- Southwest Org. Project v. Albuquerque-Bernalillo Cnty. Air Quality Control Bd.New Mexico Court of Appeals · 2020
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